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Proyecto de Produccin de la Quinua con Mtodos Orgnicos y su Exportacin
Previo a la obtencin del Ttulo: Ingenieria Comercial con Mencin en Gestin Empresarial Especializacin Comercio Exterior y Marketing
Elaborado por: Jaen Bustamante Q y Cristina Vargas M
Tendencias de Consumo AlimenticioActualmente la sociedad ecuatoriana demanda:Alimentos de buena calidad.Nutricionalmente integredos.No contaminados con agrotxicos.Bien presentados.
En Ecuador los cultivos orgnicos han cobrado una gran importancia.
Principales provincias de producen quinua: Chimborazo, Imbabura y Cotopaxi
CARACTERISTICAS DEL PRODUCTO
La quinua (Chenopodium quinoa wild) es originario de los Andes.La quinua fue unos de los alimentos bsicos de las poblaciones preincaicas.Con la llegada de la conquista de los espaoles suprimieron el cultivo de la quinua.
En los prximos 20 aos se desaroll esfuerzos mltiples para convertir la quinua en un cultivo rentable, procesable, comerciable y exportable.
Composicin Qumica
Figura 2.7. Quinua Variedad INIAP-Tunkahuan
Usos de la quinua
Alimento humano Fines medicinales. Formas de consumo del grano: Sopas y guisos Productos de pastelera (fideos) Cereales (crom flakes) Barras de chocolate.
PROCESO DE PRODUCCION El proyecto se desarroll en la Provincia del Chimborazo en el cantn Riobamba Altitud entre 2600 a 3100 mt.Temperatura ptima 9 a 16 C.Siembra se efecta entre los meses de octubre y enero.Cosecha debe ser cosechada en los meses de junio hasta agosto.
ESTUDIO DE MERCADO Anlisis FODAFortalezasCultivo de quinua en zonas andinas.El pas posee zonas agro ecolgicas apropiadas.Diversidad de productos.
Oportunidades
Posibilidades de ampliar el consumo nacional.Posibilidades de ampliar la participacin ecuatoriana en los mercados internacionales.Costos bajos de produccin.El Ecuador est exento de aranceles
DebilidadesFalta de una estrategia de promocin del producto en el mercado interno y externo.Falta de asistencia tcnica para la produccin orgnica.Escasez de mano de obra calificada.Falta de reas de sembro. Falta de apoyo del gobierno para la produccin orgnica.Desconocimiento del producto.
AmenazasFenmeno climtico de El Nio.Nuevos competidores.Variaciones de clima. Efecto sustitucin.
Tabla 4.2. Porcentajes de venta ms altos por ciudad
Oferta Nacional
La oferta que existe actualmente en el mercado ecuatoriano se estima que es alrededor de 832 TM.
Demanda Nacional
Se ha logrado cuantificar la demanda nacional de quinua desaponificada, est alrededor de 2654 TM.
Tabla 4.3. Oferta Nacional de quinua del 2003
Demanda Nacional de Quinua del 2003
Determinamos que existe una demanda insatisfecha de 1822 TM.
Estudio del Mercado Internacional
Tamao del Mercado de quinua orgnica en UE est entre 2.000 y 3.000 TM/ao.
El crecimiento esperado est entre el 15% y 30%.
Francia: Markal y Euro Nat Primeal.Alemania: Rapunzel, Davert.Reino Unido: Queeswood Natural Foods.Holanda: Traidin y Dones.
Grfico 4.2. Evolucin de los precios de exportacin
Grfico2
1.1609947198
1.3134794521
1.3774222623
1.2855225312
1.5573144876
1.4806776255
1.2742032471
1.6104481247
1.6104481247
1.4301370323
1.4598744724
precio
USD/KG
Evolucin de los precios de exportacin
Hoja1
QUINUA
BANCO CENTRAL DEL ECUADOR
Volumen de Exportaciones
Valor FOB en miles de dlares
El punto debe interpretarse como valor decimal
Partidacod_paisPas19931994199519961997199819992000200120022003XY
TMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBToneladas totalporcentaje %
100890100023ALEMANIA1819.81819.81111ALEMANIA386.57
100890100087BELGICA0.050.078.318.974BELGICA8.361.45
1008901000211CHILE0.120.22434.0534.05CHILE61.04
1008901000169COLOMBIA4.75.45234.9656.75810.445.2588.82511.511.6734.234.2COLOMBIA50.28.68
1008901000245ESPAA1.62.1151.0260.71.0260.75.6454.035ESPAA9.2971.61
1008901000249ESTADOS UNIDOS3642.841522.64221.62829.92823.1729.60.0750.06828.02448.92230.07441.30430.77350.77530.77350.775102.214154.1892138.68ESTADOS UNIDOS409.73170.83
1008901000271FINLANDIA0.0010.001FINLANDIA0.0010.00
1008901000275FRANCIA0.9611.080.9611.0833.245.7435.41FRANCIA10.6651.84
1008901000573HOLANDA2025.49HOLANDA203.46
1008901000386ITALIA0.10.128ITALIA0.10.02
1008901000628REINO UNIDO0.50.5435.70.0070.0011.34.321.34.322027.8REINO UNIDO26.1074.51
total58.7568.16236.547.94226.62836.67831.2940.2247.07511.01857.73185.48141.57552.97541.0666.12541.0666.125119.169170.428117.743171.89total578.461100
ao19931994199519961997199819992000200120022003
fob(miles)68.16247.94236.67840.22411.01885.48152.97566.12566.125170.428171.89
toneladas58.7136.526.62831.297.07557.73141.57541.0641.06119.169117.743
Hoja1
0
0
0
0
0
0
0
0
0
0
0
porcentaje %
Paises
Exportacion a paises de destino
Hoja2
fob (miles)
toneladas
volumenes de las exportaciones
Hoja3
QUINUA19931994199519961997199819992000200120022003
toneladas58.7136.526.62831.297.07557.73141.57541.0641.06119.169117.743
kg53251.69607433106.573124152.378863228380.9499266417.23300552363.714291437709.74730537242.62716437242.627164108089.7865686106796.3626442
fob (miles)68.16247.94236.67840.22411.01885.48152.97566.12566.125170.428171.89
precio1.161.311.381.291.561.481.271.611.611.431.46
Hoja3
precio
USD/KG
Evolucin de los precios de exportacin
Principales pases productores
Per: Produccin 28000 TM/ao
Bolivia: Produccin 23000 TM/ao
Ecuador: Produccin 1450 TM/ao
Grfico 4.3. Volmenes de las Exportaciones
Grfico1
68.16258.71
47.94236.5
36.67826.628
40.22431.29
11.0187.08
85.48157.73
52.97541.58
66.12541.06
137.0296.62
196.18137.19
326.68223.76
fob (miles)
toneladas
Volumen de Exportaciones de quinua
Hoja1
QUINUA
BANCO CENTRAL DEL ECUADOR
Volumen de Exportaciones
Valor FOB en miles de dlares
El punto debe interpretarse como valor decimal
Partidacod_paisPas19931994199519961997199819992000200120022003XY
TMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBToneladas total%
100890100023ALEMANIA1819.81819.81111ALEMANIA386.57
100890100087BELGICA0.050.078.318.974BELGICA8.361.45
1008901000211CHILE0.120.22434.0534.05CHILE61.04
1008901000169COLOMBIA4.75.45234.9656.75810.445.2588.82511.511.6734.234.2COLOMBIA50.28.68
1008901000245ESPAA1.62.1151.0260.71.0260.75.6454.035ESPAA9.2971.61
1008901000249ESTADOS UNIDOS3642.841522.64221.62829.92823.1729.60.0750.06828.02448.92230.07441.30430.77350.77530.77350.775102.214154.1892138.68EE.UU.409.73170.84
1008901000271FINLANDIA0.0010.001FRANCIA10.6651.84
1008901000275FRANCIA0.9611.080.9611.0833.245.7435.41HOLANDA203.46
1008901000573HOLANDA2025.49REINO UNIDO26.1074.51
1008901000386ITALIA0.10.128
1008901000628REINO UNIDO0.50.5435.70.0070.0011.34.321.34.322027.8
total58.7568.16236.547.94226.62836.67831.2940.2247.07511.01857.73185.48141.57552.97541.0666.12541.0666.125119.169170.428117.743171.89total578.36100
ao19931994199519961997199819992000200120022003
fob(miles)68.16247.94236.67840.22411.01885.48152.97566.125137.02196.18326.68
toneladas58.7136.526.62831.297.0857.7341.5841.0696.62137.19223.76
Hoja1
0
0
0
0
0
0
0
0
0
%
Paises
Exportacin a paises de destino
Hoja2
fob (miles)
toneladas
Volumen de Exportaciones de quinua
Hoja3
QUINUA19931994199519961997199819992000200120022003
toneladas58.7136.526.62831.297.07557.73141.57541.0641.06119.169117.743
kg53251.69607433106.573124152.378863228380.9499266417.23300552363.714291437709.74730537242.62716437242.627164108089.7865686106796.3626442
fob (miles)68.16247.94236.67840.22411.01885.48152.97566.12566.125170.428171.89
precio1.16099471981.31347945211.37742226231.28552253121.55731448761.48067762551.27420324711.61044812471.61044812471.43013703231.4598744724
Hoja3
0
0
0
0
0
0
0
0
0
0
0
precio
USD/KG
Evolucin de los precios de exportacin
Hoja5
Exportaciones ao 2002-2003
Enero-FebreroFebrero-MarzoMarzo- AbrilAbril- MayoMayo- JunioJunio-JulioJulio-AgostoAgosto- SeptSept- OctubOct-NovNov-Dic
Peso toneladas562056365.7561.75560.220.2259.5465.79
FOB Dolr83.2427.883.2455.445.4188.6583.240.20.276.5983.32
% Total FOB Dolr
Exportaciones mensuales de quinua
En Toneladas
19961997199819992000200120022003
Enero3.3131956
Febrero33.263.1922939.420
Marzo0.001333.5938.8756
Abril337.5920.5336
Mayo3.30.51.75218.7524.075.75
Junio3241.372161.75
Julio30.0740.621856
Agosto0.4350.62180.22
Septiembre20.06320.570.0530.750.22
Octubre0.283.0410.0530.9459.54
Noviembre30.0427.730.011.4197.626.565.79
Diciembre2162.316.25
total40.2741.58157.7310.0831.29273.26329.37423.52
42.5841.0697.62193.17239.75
Hoja4
ao19931994199519961997199819992000200120022003
fob(miles)68.16247.94236.67840.22411.01885.48152.97566.12566.125170.428171.89
toneladas58.7136.526.62831.297.07557.73141.57541.0641.06119.169117.743
%
1993-19941995-19961996-19971997-19981998-19991999-20002000-20012001-20022002-2003
-72.61675.83-38.03157.74
AOEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembretotal
199633.263.330.430.2840.27
19970.00130.553.0430.0441.581
19983.191.752320.0627.7357.73
1999330.07310.0110.08
20003.312220.571.41231.29
20013267.5918.7522.62180.620.0596.63
200211821.417.473.07211830.750.196.31137.19
20035620205.75560.2259.546.25223.76
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
1996
1997
1998
1999
2000
2001
2002
2003
ESTACIONALIDAD DE LAS EXPORTACIONES DE QUINUA
Grfico 4.4. Exportaciones a pases de destino 1993-2003
Grfico4
6.5703022339
1.4454664915
1.0374161422
8.6797150564
1.6074763123
70.8435922263
1.8440071928
3.4580538073
4.5139705374
%
Paises
Exportacin a paises de destino 1993-2003
Hoja1
QUINUA
BANCO CENTRAL DEL ECUADOR
Volumen de Exportaciones
Valor FOB en miles de dlares
El punto debe interpretarse como valor decimal
Partidacod_paisPas19931994199519961997199819992000200120022003XY
TMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBToneladas total%
100890100023ALEMANIA1819.81819.81111ALEMANIA386.57
100890100087BELGICA0.050.078.318.974BELGICA8.361.45
1008901000211CHILE0.120.22434.0534.05CHILE61.04
1008901000169COLOMBIA4.75.45234.9656.75810.445.2588.82511.511.6734.234.2COLOMBIA50.28.68
1008901000245ESPAA1.62.1151.0260.71.0260.75.6454.035ESPAA9.2971.61
1008901000249ESTADOS UNIDOS3642.841522.64221.62829.92823.1729.60.0750.06828.02448.92230.07441.30430.77350.77530.77350.775102.214154.1892138.68EE.UU.409.73170.84
1008901000271FINLANDIA0.0010.001FRANCIA10.6651.84
1008901000275FRANCIA0.9611.080.9611.0833.245.7435.41HOLANDA203.46
1008901000573HOLANDA2025.49REINO UNIDO26.1074.51
1008901000386ITALIA0.10.128
1008901000628REINO UNIDO0.50.5435.70.0070.0011.34.321.34.322027.8
total58.7568.16236.547.94226.62836.67831.2940.2247.07511.01857.73185.48141.57552.97541.0666.12541.0666.125119.169170.428117.743171.89total578.36100
ao19931994199519961997199819992000200120022003
fob(miles)68.16247.94236.67840.22411.01885.48152.97566.12566.125170.428171.89
toneladas58.7136.526.62831.297.07557.73141.57541.0641.06119.169117.743
Hoja1
0
0
0
0
0
0
0
0
0
%
Paises
Exportacin a paises de destino
Hoja2
68.16258.71
47.94236.5
36.67826.628
40.22431.29
11.0187.075
85.48157.731
52.97541.575
66.12541.06
66.12541.06
170.428119.169
171.89117.743
fob (miles)
toneladas
volumenes de las exportaciones
Hoja3
QUINUA19931994199519961997199819992000200120022003
toneladas58.7136.526.62831.297.07557.73141.57541.0641.06119.169117.743
kg53251.69607433106.573124152.378863228380.9499266417.23300552363.714291437709.74730537242.62716437242.627164108089.7865686106796.3626442
fob (miles)68.16247.94236.67840.22411.01885.48152.97566.12566.125170.428171.89
precio1.16099471981.31347945211.37742226231.28552253121.55731448761.48067762551.27420324711.61044812471.61044812471.43013703231.4598744724
Hoja3
0
0
0
0
0
0
0
0
0
0
0
precio
USD/KG
Evolucin de los precios de exportacin
Grfico1
EneroEneroEneroEnero3.31Enero156
33.26Febrero3.19Febrero2318Febrero
Marzo0.001Marzo3Marzo2621.420
Abril3Abril3Abril7.5917.4720
3.30.51.75Mayo2Mayo3.07Mayo
3Junio2JunioJunio18.75215.75
JulioJulio30.07Julio22.62Julio56
0.435AgostoAgostoAgosto1818Agosto
SeptiembreSeptiembre20.06320.570.62Septiembre0.22
0.283.04Octubre1OctubreOctubre30.75Octubre
Noviembre30.0427.730.011.410.050.1959.54
DiciembreDiciembreDiciembreDiciembre2Diciembre6.316.25
1996
1997
1998
1999
2000
2001
2002
2003
ESTACIONALIDAD DE LAS EXPORTACIONES DE QUINUA
Hoja1
QUINUA
BANCO CENTRAL DEL ECUADOR
Volumen de Exportaciones
Valor FOB en miles de dlares
El punto debe interpretarse como valor decimal
Partidacod_paisPas19931994199519961997199819992000200120022003XY
TMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBTMFOBToneladas total%
100890100023ALEMANIA1819.81819.81111ALEMANIA386.57
100890100087BELGICA0.050.078.318.974BELGICA8.361.45
1008901000211CHILE0.120.22434.0534.05CHILE61.04
1008901000169COLOMBIA4.75.45234.9656.75810.445.2588.82511.511.6734.234.2COLOMBIA50.28.68
1008901000245ESPAA1.62.1151.0260.71.0260.75.6454.035ESPAA9.2971.61
1008901000249ESTADOS UNIDOS3642.841522.64221.62829.92823.1729.60.0750.06828.02448.92230.07441.30430.77350.77530.77350.775102.214154.1892138.68EE.UU.409.73170.84
1008901000271FINLANDIA0.0010.001FRANCIA10.6651.84
1008901000275FRANCIA0.9611.080.9611.0833.245.7435.41HOLANDA203.46
1008901000573HOLANDA2025.49REINO UNIDO26.1074.51
1008901000386ITALIA0.10.128
1008901000628REINO UNIDO0.50.5435.70.0070.0011.34.321.34.322027.8
total58.7568.16236.547.94226.62836.67831.2940.2247.07511.01857.73185.48141.57552.97541.0666.12541.0666.125119.169170.428117.743171.89total578.36100
ao19931994199519961997199819992000200120022003
fob(miles)68.16247.94236.67840.22411.01885.48152.97566.12566.125170.428171.89
toneladas58.7136.526.62831.297.07557.73141.57541.0641.06119.169117.743
Hoja1
0
0
0
0
0
0
0
0
0
%
Paises
Exportacin a paises de destino
Hoja2
00
00
00
00
00
00
00
00
00
00
00
fob (miles)
toneladas
volumenes de las exportaciones
Hoja3
QUINUA19931994199519961997199819992000200120022003
toneladas58.7136.526.62831.297.07557.73141.57541.0641.06119.169117.743
kg53251.69607433106.573124152.378863228380.9499266417.23300552363.714291437709.74730537242.62716437242.627164108089.7865686106796.3626442
fob (miles)68.16247.94236.67840.22411.01885.48152.97566.12566.125170.428171.89
precio1.16099471981.31347945211.37742226231.28552253121.55731448761.48067762551.27420324711.61044812471.61044812471.43013703231.4598744724
Hoja3
0
0
0
0
0
0
0
0
0
0
0
precio
USD/KG
Evolucin de los precios de exportacin
Hoja4
Exportaciones ao 2002-2003
Enero-FebreroFebrero-MarzoMarzo- AbrilAbril- MayoMayo- JunioJunio-JulioJulio-AgostoAgosto- SeptSept- OctubOct-NovNov-Dic
Peso toneladas562056365.7561.75560.220.2259.5465.79
FOB Dolr83.2427.883.2455.445.4188.6583.240.20.276.5983.32
% Total FOB Dolr
Exportaciones mensuales de quinua
En Toneladas
19961997199819992000200120022003
Enero3.3131956
Febrero33.263.1922939.420
Marzo0.001333.5938.8756
Abril337.5920.5336
Mayo3.30.51.75218.7524.075.75
Junio3241.372161.75
Julio30.0740.621856
Agosto0.4350.62180.22
Septiembre20.06320.570.0530.750.22
Octubre0.283.0410.0530.9459.54
Noviembre30.0427.730.011.4197.626.565.79
Diciembre2162.316.25
total40.2741.58157.7310.0831.29273.26329.37423.52
42.5841.0697.62193.17239.75
AOEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembretotal
199633.263.330.430.2840.27
19970.00130.553.0430.0441.581
19983.191.752320.0627.7357.73
1999330.07310.0110.08
20003.312220.571.41231.29
20013267.5918.7522.62180.620.0596.63
200211821.417.473.07211830.750.196.31137.19
20035620205.75560.2259.546.25223.76
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
1996
1997
1998
1999
2000
2001
2002
2003
ESTACIONALIDAD DE LAS EXPORTACIONES DE QUINUA
ESTUDIO ECONMICO Y FINANCIERO
Capital SocialAccionistas proveern el 50%. El saldo un prstamo (CFN).
Crdito$51.499,88 al (12%) anual.
Costos Totales por ha
AO 1
COSTOQUINUA
UNIDADUNITARIOCANTIDADCOSTO
COSTOS DIRECTOS
MAQUINARIA56$ 175.00
Arados de discosHora/Maq.$ 15.003$ 45.00
CruzaHora/Maq.$ 10.003$ 30.00
Cosecha/Trillasacos$ 2.0050$ 100.00
MANO DE OBRA42$ 210.00
Preparacin del suelojornal$ 5.005$ 25.00
Aplicacin abonojornal$ 5.005$ 25.00
Deshierbasjornal$ 5.005$ 25.00
Aporquejornal$ 5.005$ 25.00
Siembrajornal$ 5.005$ 25.00
Control Sanitariojornal$ 5.002$ 10.00
Cosechajornal$ 5.005$ 25.00
Trillajornal$ 5.005$ 25.00
Manipuleojornal$ 5.003$ 15.00
Transportejornal$ 5.002$ 10.00
INSUMOS$ 127.80
Insecticidas Biolgicos5$ 61.00
Bacillus ThuringiensisKg.$ 60.000.50$ 30.00
Metharrizium anisopliaeKg.$ 60.000.25$ 15.00
Fungicidas Kocide 101Kg.$ 4.004.00$ 16.00
Abonamiento del suelo3$ 40.80
Materia OrgnicaTm$ 13.603$ 40.80
Semilla15$ 10.50
Semillas de quinuaKg.$ 0.7015$ 10.50
Cosecha50$ 15.50
Piolamt$ 0.1520$ 3.00
Sacosunidad$ 0.2550$ 12.50
TOTAL COSTOS DIRECTOS$ 512.80
COSTOS INDIRECTOS
Asistencia Tecnicahoras$ 10.0020$ 200.00
Imprevistos 5%$ 25.64
TOTAL COSTOS INDIRECTOS$ 225.64
COSTO TOTAL POR HECTAREA$ 738.44
COSTO TOTAL DE 30 HAS$ 22,153.20
1 HA30 HA
RENDIMIENTO KG250075000
Costo de prod kilogramo$ 0.30$ 0.3015
Ingreso Bruto$ 2,775.00$ 83,250.00
Ingreso Neto$ 2,036.56$ 61,096.80
Precio venta1.11
1 quintal/saco50
Elaborado por: Jaen Bustamante y Cristina Vargas.
Costos por ha anual (A2)
ANEXO 2
COSTO TOTAL DE 30 HECTARIAS
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
COSTOQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUA
UNIDADUNITARIOCANT.COSTOCANT.COSTOSCANT.COSTOSCANT.COSTOSCANT.COSTOSCANT.COSTOSCANT.COSTOSCANT.COSTOSCANT.COSTOSCANT.COSTOS
COSTOS DIRECTOS
MAQUINARIA56$ 175.0056$ 175.0056$ 175.0056$ 175.0056$ 175.0056$ 175.0056$ 175.0056$ 175.0056$ 175.0056$ 175.00
Arados de discosHora/Maq.$ 15.003$ 45.003$ 45.003$ 45.003$ 45.003$ 45.003$ 45.003$ 45.003$ 45.003$ 45.003$ 45.00
CruzaHora/Maq.$ 10.003$ 30.003$ 30.003$ 30.003$ 30.003$ 30.003$ 30.003$ 30.003$ 30.003$ 30.003$ 30.00
Cosecha/Trillasacos$ 2.0050$ 100.0050$ 100.0050$ 100.0050$ 100.0050$ 100.0050$ 100.0050$ 100.0050$ 100.0050$ 100.0050$ 100.00
MANO DE OBRA42$ 210.0042$ 210.0042$ 210.0042$ 210.0042$ 210.0042$ 210.0042$ 210.0042$ 210.0042$ 210.0042$ 210.00
Preparacin del suelojornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Aplicacin abonojornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Deshierbasjornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Aporquejornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Siembrajornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Control Sanitariojornal$ 5.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.00
Cosechajornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Trillajornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Manipuleojornal$ 5.003$ 15.003$ 15.003$ 15.003$ 15.003$ 15.003$ 15.003$ 15.003$ 15.003$ 15.003$ 15.00
Transportejornal$ 5.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.00
INSUMOS$ 127.80$ 117.30$ 117.30$ 117.30$ 117.30$ 117.30$ 117.30$ 117.30$ 117.30$ 117.30
Insecticidas Biolgicos5$ 61.005$ 61.005$ 61.005$ 61.005615$ 61.005$ 61.005$ 61.005$ 61.005$ 61.00
Bacillus ThuringiensisKg.$ 60.000.50$ 30.000.50$ 30.000.50$ 30.000.50$ 30.000.50$ 30.000.50$ 30.000.50$ 30.000.50$ 30.000.50$ 30.000.50$ 30.00
Metharrizium anisopliaeKg.$ 60.000.25$ 15.000.25$ 15.000.25$ 15.000.25$ 15.000.25$ 15.000.25$ 15.000.25$ 15.000.25$ 15.000.25$ 15.000.25$ 15.00
Fungicidas Kocide 101Kg.$ 4.004.00$ 16.004.00$ 16.004.00$ 16.004.00$ 16.004.00$ 16.004.00$ 16.004.00$ 16.004.00$ 16.004.00$ 16.004.00$ 16.00
Abonamiento del suelo3$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.80
Materia OrgnicaTm$ 13.603$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.80
Semilla15$ 10.50
Semillas de quinuaKg.$ 0.7015$ 10.50
Cosecha50$ 15.5050$ 15.5050$ 15.5050$ 15.5050$ 15.5050$ 15.5050$ 15.5050$ 15.5050$ 15.5050$ 15.50
Piolamt$ 0.1520$ 3.0020$ 3.0020$ 3.003$ 3.003$ 3.0020$ 3.0020$ 3.0020$ 3.0020$ 3.0020$ 3.00
Sacosunidad$ 0.2550$ 12.5050$ 12.5050$ 12.5050$ 12.5050$ 12.5050$ 12.5050$ 12.5050$ 12.5050$ 12.5050$ 12.50
TOTAL COSTOS DIRECTOS$ 512.80$ 502.30$ 502.30$ 502.30$ 502.30$ 502.30$ 502.30$ 502.30$ 502.30$ 502.30
COSTOS INDIRECTOS
Asistencia Tecnicahoras$ 10.0020$ 200.00$ 200.00$ 200.00$ 200.00$ 200.0020$ 200.0020$ 200.0020$ 200.0020$ 200.0020$ 200.00
Imprevistos 5%$ 25.64$ 25.12$ 25.12$ 25.12$ 25.12$ 25.12$ 25.12$ 25.12$ 25.12$ 25.12
TOTAL COSTOS INDIRECTOS$ 225.64$ 225.12$ 225.12$ 225.12$ 225.12$ 225.12$ 225.12$ 225.12$ 225.12$ 225.12
COSTO TOTAL POR HECTAREA$ 738.44$ 727.42$ 727.42$ 727.42$ 727.42$ 727.42$ 727.42$ 727.42$ 727.42$ 727.42
COSTO TOTAL DE 30 HAS$ 22,153.20$ 21,822.45$ 21,822.45$ 21,822.45$ 21,822.45$ 21,822.45$ 21,822.45$ 21,822.45$ 21,822.45$ 21,822.45
Elaborado por: Jaen Bustamante y Cristina Vargas.
costos por 30 has
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
COSTOQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUA
UNIDADUNITARIOCANTIDADCOSTOCANTIDADCOSTOSCANTIDADCOSTOSCANTIDADCOSTOSCANTIDADCOSTOSCANTIDADCOSTOSCANTIDADCOSTOSCANTIDADCOSTOSCANTIDADCOSTOSCANTIDADCOSTOS
COSTOS DIRECTOS
MAQUINARIA56$ 175.0056$ 175.0056$ 175.0056$ 175.0056$ 175.00
Arados de discosHora/Maq.$ 15.003$ 45.003$ 45.003$ 45.003$ 45.003$ 45.00
CruzaHora/Maq.$ 10.003$ 30.003$ 30.003$ 30.003$ 30.003$ 30.00
Cosecha/Trillasacos$ 2.0050$ 100.0050$ 100.0050$ 100.0050$ 100.0050$ 100.00
MANO DE OBRA42$ 210.0042$ 210.0042$ 210.0042$ 210.0042$ 210.00
Preparacin del suelojornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Aplicacin abonojornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Deshierbasjornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Aporquejornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Siembrajornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Control Sanitariojornal$ 5.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.00
Cosechajornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Trillajornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Manipuleojornal$ 5.003$ 15.003$ 15.003$ 15.003$ 15.003$ 15.00
Transportejornal$ 5.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.00
INSUMOS$ 127.80$ 117.30$ 117.30$ 117.30$ 117.30
Insecticidas Biolgicos5$ 61.005$ 61.005$ 61.005$ 61.005$ 61.00
Bacillus ThuringiensisKg.$ 60.000.50$ 30.000.50$ 30.000.50$ 30.000.50$ 30.000.50$ 30.00
Metharrizium anisopliaeKg.$ 60.000.25$ 15.000.25$ 15.000.25$ 15.000.25$ 15.000.25$ 15.00
Fungicidas Kocide 101Kg.$ 4.004.00$ 16.004.00$ 16.004.00$ 16.004.00$ 16.004.00$ 16.00
Abonamiento del suelo3$ 40.803$ 40.803$ 40.803$ 40.803$ 40.80
Materia OrgnicaTm$ 13.603$ 40.803$ 40.803$ 40.803$ 40.803$ 40.80
Semilla15$ 10.500000.00000
Semillas de quinuaKg.$ 0.7015$ 10.5000000000
Cosecha50$ 15.5050$ 15.5050$ 15.5050$ 15.5050$ 15.50
Piolamt$ 0.1520$ 3.0020$ 3.0020$ 3.0020$ 3.0020$ 3.00
Sacosunidad$ 0.2550$ 12.5050$ 12.5050$ 12.5050$ 12.505012.50
TOTAL COSTOS DIRECTOS$ 512.80$ 502.30$ 502.30$ 502.30$ 502.30
COSTOS INDIRECTOS
Asistencia Tecnica$ 200.00$ 200.00$ 200.00$ 200.00$ 200.00
Imprevistos 5%$ 25.64$ 25.12$ 25.12$ 25.12$ 25.12
TOTAL COSTOS INDIRECTOS$ 225.64$ 225.12$ 225.12$ 225.12$ 225.12
COSTO TOTAL POR 30 HECTAREAS$ 22,153.20$ 21,822.45$ 21,822.45$ 21,822.45$ 21,822.45
Elaborado por: Jaen Bustamante y Cristina Vargas.
M.O.Directa (A4)
ANEXO 4
MANO DE OBRA DIRECTA
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
QUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUA
UNIDADCOSTO UNITARIOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTO
MANO DE OBRA
Preparacin del suelojornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Aplicacin abonojornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Deshierbasjornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Aporquejornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Siembrajornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Control Sanitariojornal$ 5.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.00
Cosechajornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Trillajornal$ 5.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.005$ 25.00
Manipuleojornal$ 5.003$ 15.003$ 15.003$ 15.003$ 15.003$ 15.003$ 15.003$ 15.003$ 15.003$ 15.003$ 15.00
Transportejornal$ 5.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.002$ 10.00
Cost. Total M.O.Directa x ha$ 210.00210.00210.00210.00210.00$ 210.00$ 210.00$ 210.00$ 210.00$ 210.00
Cost. Total M.O.Directa (30 has)$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00
Elaborado por: Jaen Bustamante y Cristina Vargas.
Mat. Directos (A5)
ANEXO 5
MATERIALES DIRECTOS
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
QUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUA
UNIDADCOSTO UNITARIOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOSCOSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTO
INSUMOS
Insecticidas Biolgicos5$ 61.005$ 61.005$ 61.005$ 61.002,764.005$ 61.005$ 61.005$ 61.005$ 61.005$ 61.005$ 61.00
Bacillus ThuringiensisKg.$ 60.000.50$ 30.000.5030.000.50$ 30.000.50$ 30.001,800.000.50$ 30.000.50$ 30.000.50$ 30.000.50$ 30.000.50$ 30.000.50$ 30.00
Metharrizium anisopliaeKg.$ 60.000.25$ 15.000.2515.000.25$ 15.000.25$ 15.00900.000.25$ 15.000.25$ 15.000.25$ 15.000.25$ 15.000.25$ 15.000.25$ 15.00
Fungicidas Kocide 101Kg.$ 4.004.00$ 16.004.0016.004.00$ 16.004.00$ 16.0064.004.00$ 16.004.00$ 16.004.00$ 16.004.00$ 16.004.00$ 16.004.00$ 16.00
Abonamiento del suelo3$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.80
Materia OrgnicaTm$ 13.603$ 40.803$ 40.803$ 40.803$ 40.80554.883$ 40.803$ 40.803$ 40.803$ 40.803$ 40.803$ 40.80
Semilla15$ 10.5015$ 0.0015$ 0.0015$ 0.000.0015$ 0.0015$ 0.0015$ 0.0015$ 0.0015$ 0.0015$ 0.00
Semillas de quinuaKg.$ 0.7015$ 10.5015$ 101.8015$ 0.0015$ 0.000.0015$ 0.0015$ 0.0015$ 0.0015$ 0.0015$ 0.0015$ 0.00
Cost. Total Mat. Directos x Ha$ 112.30$ 101.80$ 101.80$ 101.80$ 101.80$ 101.80$ 101.80$ 101.80$ 101.80$ 101.80
Cost. Total Mat. Directos x 30 Ha$ 3,369.00$ 3,054.00$ 3,054.00$ 3,054.0082920.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00
Elaborado por: Jaen Bustamante y Cristina Vargas.
Gadmin (A6)
ANEXO 6
GASTOS ADMINISTRATIVOS
RUBROAO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Sueldos y Salarios$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00
Gastos de Oficina$ 800.00$ 800.00$ 800.00$ 800.00$ 800.00$ 800.00$ 800.00$ 800.00$ 800.00$ 800.00
Gastos de Alquiler$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00
Impevistos (5%)$ 724.00$ 724.00$ 724.00$ 724.00$ 724.00$ 724.00$ 724.00$ 724.00$ 724.00$ 724.00
TOTAL$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00
Elaborado por: Jaen Bustamante y Cristina Vargas.
GASTOS DE COMERCIALIZACION Y VENTA
RUBROAO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Gastos de Comercializacion y Ventas$ 1,000.00$ 1,000.00$ 1,000.00$ 1,000.00$ 1,000.00$ 1,000.00$ 1,000.00$ 1,000.00$ 1,000.00$ 1,000.00
Impevistos (5%)$ 50.00$ 50.00$ 50.00$ 50.00$ 50.00$ 50.00$ 50.00$ 50.00$ 50.00$ 50.00
TOTAL$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00
Elaborado por: Jaen Bustamante y Cristina Vargas.
M.O. Indirecta (A7)
ANEXO 7
MANO DE OBRA INDIRECTA
CANT.COSTO US$COSTO TOTAL AO 1 US$COSTO TOTAL AO 2 US$COSTO TOTAL AO 3 US$COSTO TOTAL AO 4 US$COSTO TOTAL AO 5 US$COSTO TOTAL AO 6 US$COSTO TOTAL AO 7 US$COSTO TOTAL AO 8 US$COSTO TOTAL AO 9 US$COSTO TOTAL AO 10 US$
Jefe de Produccin1$ 300.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00
Personal de control de calidad1$ 250.00$ 1,250.00$ 1,250.00$ 1,250.00$ 1,250.00$ 1,250.00$ 1,250.00$ 1,250.00$ 1,250.00$ 1,250.00$ 1,250.00
Personal de Pesaje y Embalaje3$ 360.00$ 1,800.00$ 1,800.00$ 1,800.00$ 1,800.00$ 1,800.00$ 1,800.00$ 1,800.00$ 1,800.00$ 1,800.00$ 1,800.00
TOTAL$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00
Elaborado por: Jaen Bustamante y Cristina Vargas.
Mat. Indirectos (A8)
ANEXO 8
MATERIALES INDIRECTOS
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
QUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUA
UNIDADCOSTO UNITARIOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTO
Piolasmt$ 0.1520$ 3.0020$ 3.0020$ 3.0020$ 3.0020$ 3.0020$ 3.0020$ 3.0020$ 3.0020$ 3.0020$ 3.00
Saquillosunidad$ 0.2550$ 12.5050$ 12.5050$ 12.5050$ 12.5050$ 12.5050$ 12.5050$ 12.5050$ 12.5050$ 12.5050$ 12.50
Cost. Total Mat. Indirectos x Ha$ 15.50$ 15.50$ 15.50$ 15.50$ 15.50$ 15.50$ 15.50$ 15.50$ 15.50$ 15.50
Cost. Total Mat. Indirectos x 30 Ha$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00
Elaborado por: Jaen Bustamante y Cristina Vargas.
Otros Costos (A9)
ANEXO 9
OTROS COSTOS
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
QUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUAQUINUA
UNIDADCOSTO UNITARIOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTOCANT.COSTO
MAQUINARIA$ 5,250.00$ 5,250.00$ 5,250.00$ 5,250.00$ 5,250.00$ 5,250.00$ 5,250.00$ 5,250.00$ 5,250.00$ 5,250.00
Arados de discosHora/Maq.$ 15.003$ 45.003$ 45.003$ 45.003$ 45.003$ 45.003$ 45.003$ 45.003$ 45.003$ 45.003$ 45.00
CruzaHora/Maq.$ 10.003$ 30.003$ 30.003$ 30.003$ 30.003$ 30.003$ 30.003$ 30.003$ 30.003$ 30.003$ 30.00
Cosecha/Trillasacos$ 2.0050$ 100.0050$ 100.0050$ 100.0050$ 100.0050$ 100.0050$ 100.0050$ 100.0050$ 100.0050$ 100.0050$ 100.00
SERVICIOS BSICOS$ 900.00$ 900.00$ 900.00$ 900.00$ 900.00$ 900.00$ 900.00$ 900.00$ 900.00$ 900.00
Energa Elctrica$ 600.00$ 600.00$ 600.00$ 600.00$ 600.00$ 600.00$ 600.00$ 600.00$ 600.00$ 600.00
Agua$ 300.00$ 300.00$ 300.00$ 300.00$ 300.00$ 300.00$ 300.00$ 300.00$ 300.00$ 300.00
Costos totales 30 Has$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00
Elaborado por: Jaen Bustamante y Cristina Vargas.
Gexport (A10)
ANEXO 10
GASTOS DE EXPORTACION
RUBROAO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Compra Formulario FUE$ 0.50$ 0.50$ 0.50$ 0.50$ 0.50$ 0.50$ 0.50$ 0.50$ 0.50$ 0.50
Certificado de Origen$ 3.00$ 3.00$ 3.00$ 3.00$ 3.00$ 3.00$ 3.00$ 3.00$ 3.00$ 3.00
Agente Aduanero$ 30.00$ 30.00$ 30.00$ 30.00$ 30.00$ 30.00$ 30.00$ 30.00$ 30.00$ 30.00
Tramitador$ 50.00$ 50.00$ 50.00$ 50.00$ 50.00$ 50.00$ 50.00$ 50.00$ 50.00$ 50.00
Gastos de Apertura de FUE$ 10.00$ 10.00$ 10.00$ 10.00$ 10.00$ 10.00$ 10.00$ 10.00$ 10.00$ 10.00
Tramite de Aduana$ 15.00$ 15.00$ 15.00$ 15.00$ 15.00$ 15.00$ 15.00$ 15.00$ 15.00$ 15.00
Flete Container hasta el Puerto$ 416.67$ 416.67$ 416.67$ 416.67$ 416.67$ 416.67$ 416.67$ 416.67$ 416.67$ 416.67
Certificacin BL$ 35.00$ 35.00$ 35.00$ 35.00$ 35.00$ 35.00$ 35.00$ 35.00$ 35.00$ 35.00
CORPEI (1,5/1000 sobre Ventas)$ 112.22$ 112.22$ 112.22$ 112.22$ 112.22$ 112.22$ 112.22$ 112.22$ 112.22$ 112.22
Envo de Documentacin pas.$ 30.00$ 30.00$ 30.00$ 30.00$ 30.00$ 30.00$ 30.00$ 30.00$ 30.00$ 30.00
Imprevistos (5%)$ 35.12$ 35.12$ 35.12$ 35.12$ 35.12$ 35.12$ 35.12$ 35.12$ 35.12$ 35.12
TOTAL$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50
Gpersonal
PERSONAL ADMINISTRATIVO
CANT.COSTO US$COSTO TOTAL AO 1 US$COSTO TOTAL AO 2 US$COSTO TOTAL AO 3 US$COSTO TOTAL AO 4 US$COSTO TOTAL AO 5 US$COSTO TOTAL AO 6 US$COSTO TOTAL AO 7 US$COSTO TOTAL AO 8 US$COSTO TOTAL AO 9 US$COSTO TOTAL AO 10 US$
Gerente Administrador1$ 500.00$ 6,000.00$ 6,000.00$ 6,000.00$ 6,000.00$ 6,000.00$ 6,000.00$ 6,000.00$ 6,000.00$ 6,000.00$ 6,000.00
Contador1$ 300.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00$ 3,600.00
Secretaria1$ 200.00$ 2,400.00$ 2,400.00$ 2,400.00$ 2,400.00$ 2,400.00$ 2,400.00$ 2,400.00$ 2,400.00$ 2,400.00$ 2,400.00
Mensajero1$ 140.00$ 1,680.00$ 1,680.00$ 1,680.00$ 1,680.00$ 1,680.00$ 1,680.00$ 1,680.00$ 1,680.00$ 1,680.00$ 1,680.00
TOTAL$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00$ 13,680.00
Elaborado por: Jaen Bustamante y Cristina Vargas.
Mant y Repar
MANTENIMIENTO Y REPARACIONES
RUBROCOSTO%COSTO DE MANT. Y REP.
Herramientas$ 955.0010$ 95.50
Infraestructura$ 17,100.003$ 513.00
Muebles y Equipos de Oficina$ 3,010.002$ 60.20
Vehiculo$ 15,000.005$ 750.00
TOTAL$ 1,418.70
Elaborado por: Jaen Bustamante y Cristina Vargas.
Gvarios (A11)
ANEXO 11
GASTOS VARIOS
COMPONENTEAO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Telfono Celular$ 480.00$ 480.00$ 480.00$ 480.00$ 480.00$ 480.00$ 480.00$ 480.00$ 480.00$ 480.00
Telfono$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00
Combustible$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.001200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.001200.00
Servicio de internet$ 300.00$ 300.00$ 300.00$ 300.00300.00$ 300.00$ 300.00$ 300.00$ 300.00300.00
Impevistos (5%)$ 159.00$ 159.00$ 159.00$ 159.00$ 159.00$ 159.00$ 159.00$ 159.00$ 159.00$ 159.00
TOTAL$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00
Elaborado por: Jaen Bustamante y Cristina Vargas.
INFRAESTRUCTURA
DESCRIPCINPrecio
Area de Procesamiento$ 15,000.00
Puesto de Guardiania$ 600.00
Cercado$ 1,500.00
TOTAL$ 17,100.00
Prestamo
tasa anual12.00%
tasa trimestral0.03000
pago$ 7,336.49
TABLA DE AMORTIZACIN
PERIODOPAGOINTERESAMORTIZACIONSALDO
Trimestral$ 51,499.88
1$ 1,545.00$ 1,545.00$ 0.00$ 72,963.72
2$ 2,188.91$ 2,188.91$ 0.00$ 72,963.72
3$ 2,188.91$ 2,188.91$ 0.00$ 72,963.72
4$ 2,188.91$ 2,188.91$ 0.00$ 72,963.72
5$ 10,394.15$ 2,188.91$ 8,205.24$ 64,758.48
6$ 10,394.15$ 1,942.75$ 8,451.39$ 56,307.09
7$ 10,394.15$ 1,689.21$ 8,704.94$ 47,602.15
8$ 10,394.15$ 1,428.06$ 8,966.08$ 38,636.07
9$ 10,394.15$ 1,159.08$ 9,235.07$ 29,401.01
10$ 10,394.15$ 882.03$ 9,512.12$ 19,888.89
11$ 10,394.15$ 596.67$ 9,797.48$ 10,091.41
12$ 10,394.15$ 302.74$ 10,091.41-$ 0.00
$ 91,264.92$ 18,301.20$ 72,963.72
AoPagosInteresesCapital
1$ 8,111.73$ 8,111.73$ 0.00
2$ 41,576.59$ 7,248.94$ 34,327.65
3$ 41,576.59$ 2,940.52$ 38,636.07
$ 91,264.92$ 18,301.20$ 72,963.72
Elaborado por: Jaen Bustamante y Cristina Vargas
Rendimientos
RENDIMIENTOS ESPERADOS DE PRODUCCIN DE QUINUA
AO 1AO 2AO 3AO 4AO5AO 6AO 7AO 8AO 9AO 10
Rendimiento(Quinua/ha) TM2.52.52.52.52.52.52.52.52.52.5
Rendimiento(Quinua/30 ha) TM75757575757575757575
Rendimiento (Quinua/kgs/30 has)75,00075,00075,00075,00075,00075,00075,00075,00075,00075,000
Sacos en presentacion de 50 kg1,5001,5001,5001,5001,5001,5001,5001,5001,5001,500
Contenedores para exportar (20 pies c/u)4444444444
Elaborado por: Jaen Bustamante y Cristina Vargas.
Ingreso Vtas (A12)
ANEXO 12
INGRESO TOTALES POR VENTA
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Areas30303030303030303030
Rendimiento por kg/ha75,00075,00075,00075,00075,00075,00075,00075,00075,00075,000
Totales sacos de quinua1,5001,5001,5001,5001,5001,5001,5001,5001,5001,500
Comercializacin interna356356356356356356356356356356
Comercializacin externa1,0691,0691,0691,0691,0691,0691,0691,0691,0691,069
Precio interno, US$/saco$ 55$ 55$ 55$ 55$ 55$ 55$ 55$ 55$ 55$ 55
Precio externo, US$/saco$ 70$ 70$ 70$ 70$ 70$ 70$ 70$ 70$ 70$ 70
Ventas Locales$ 19,593.75$ 19,593.75$ 19,593.75$ 19,593.75$ 19,593.75$ 19,593.75$ 19,593.75$ 19,593.75$ 19,593.75$ 19,593.75
Ventas Externas$ 74,812.50$ 74,812.50$ 74,812.50$ 74,812.50$ 74,812.50$ 74,812.50$ 74,812.50$ 74,812.50$ 74,812.50$ 74,812.50
VENTAS TOTALES$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25
Elaborado por: Jaen Bustamante y Cristina Vargas.
Inventario
INVENTARIOS
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Areas30303030303030303030
Rendimiento por kg/30 has.75,00075,00075,00075,00075,00075,00075,00075,00075,00075,000
Totales sacos de quinua1,5001,5001,5001,5001,5001,5001,5001,5001,5001,500
Inventario en unidades totales15151515151515151515
Costo de Produccin$ 18.30$ 18.07$ 18.07$ 18.07$ 18.07$ 18.07$ 18.07$ 18.07$ 18.07$ 18.07
Valor Contable Inventario$ 274.55$ 271.07$ 271.07$ 271.07$ 271.07$ 271.07$ 271.07$ 271.07$ 271.07$ 271.07
Elaborado por: Jaen Bustamante y Cristina Vargas.
Costos de Produccion (A13)
ANEXO 13
COSTOS DE PRODUCCIN
RUBROAO 1%AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Mano de Obra Directa$ 6,300.0026.16$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00
Mano de Obra Indirecta$ 6,650.0027.62$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00
Materiales Directos$ 3,369.0013.99$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00
Materiales Indirectos$ 465.001.93$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00
Otros Costos$ 6,150.0025.54$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00
Imprevistos (5%)$ 1,146.704.76$ 1,130.95$ 1,130.95$ 1,130.95$ 1,130.95$ 1,130.95$ 1,130.95$ 1,130.95$ 1,130.95$ 1,130.95
TOTAL$ 24,080.70100$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95
Elaborado por: Jaen Bustamante y Cristina Vargas.
Inv Inicial (A3)
ANEXO 3
INVERSION INICIAL
COMPONENTEUNIDADCOSTO UNITARIOAO 1
CantidadCosto
Caja-Bancos$ 40,388.00
Total Activos Fijos$ 57,065.00
TerrenoHa.700.0030.00$ 21,000.00
Herramientas$ 955.00
Machete5.0010.00$ 50.00
Picos8.0010.00$ 80.00
Bombas de mochila25.0010.00$ 250.00
Palas15.0010.00$ 150.00
Balanza150.001.00$ 150.00
Saquillos0.251,100.00$ 275.00
Infraestructura$ 17,100.00
Obras Ingeniera Civil, estructuras y edificiosm2$ 15,000.00
Puesto de Guardianiam2$ 600.00
Cercadom2$ 1,500.00
Muebles y Equipos de Oficina$ 3,010.00
Sillas30.009.00$ 270.00
Escritorios90.003.00$ 270.00
Mueble de visitas80.001.00$ 80.00
Mesa redonda de reuniones150.001.00$ 150.00
Computadora600.003.00$ 1,800.00
Impresora130.001.00$ 130.00
Telefono30.002.00$ 60.00
Fax120.001.00$ 120.00
Pizarra acrlica30.001.00$ 30.00
Archivadores50.002.00$ 100.00
Vehiculo$ 15,000.00
Total Activos Intangibles$ 512.00
Muestreo y Anlisis de Suelo$ 22.00
Toma de muestra y anlisis completoMuestra22.001.00$ 22.00
Gastos de Puesta en Marcha$ 490.00
Documentacin LegalDocumentacin90.001.00$ 90.00
Cerfificacin400.001.00$ 400.00
Total Otros Activos Diferidos$ 130.00
Estudio Varios100.001.00$ 100.00
Otros Varios30.001.00$ 30.00
Imprevistos 5%$ 4,904.75
TOTAL INVERSION (Dlares)$ 102,999.75$ 51,499.88
Elaborado por: Jaen Bustamante y Cristina Vargas.
CAPITAL DE TRABAJO
DETALLECOSTO
Mano de Obra Directa$ 6,300.00
Mano de Obra Indirecta$ 6,650.00
Materiales Directos$ 3,369.00
Materiales Indirectos$ 465.00
Otros Costos$ 6,150.00
Gastos Administrativos y Ventas$ 17,454.00
TOTAL$ 40,388.00
Elaborado por: Jaen Bustamante y Cristina Vargas.
P&G (A14)
ANEXO 14
ESTADO DE RESULTADOS
INGRESOSAo 1Ao 2Ao 3Ao 4Ao 5Ao 6Ao 7Ao 8Ao 9Ao 10
Ingresos Operacionales
Ventas$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25
Costo de Produccin$ 24,080.70$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95
Utilidad Bruta$ 70,325.55$ 70,656.30$ 70,656.30$ 70,656.30$ 70,656.30$ 70,656.30$ 70,656.30$ 70,656.30$ 70,656.30$ 70,656.30
Utilidad Bruta en Operacin$ 70,325.55$ 70,656.30$ 70,656.30$ 70,656.30$ 70,656.30$ 70,656.30$ 70,656.30$ 70,656.30$ 70,656.30$ 70,656.30
GASTOS
Gastos Administrativos$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00
Gastos de Comercializ. Y Ventas$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00
Gastos de Exportacin$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50
Gastos Varios$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00
Mantenimiento y Reparacin$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacion de Diferidos e Int.$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Gastos Financieros (Intereses)$ 8,111.73$ 7,248.94$ 2,940.52$ 0.00$ 0.00
Total Gastos$ 33,126.64$ 32,263.85$ 27,955.43$ 25,014.90$ 25,014.90$ 25,014.90$ 25,014.90$ 25,014.90$ 25,014.90$ 25,014.90
Uti. Antes Reparto Trabaj.$ 37,198.91$ 38,392.45$ 42,700.87$ 45,641.40$ 45,641.40$ 45,641.40$ 45,641.40$ 45,641.40$ 45,641.40$ 45,641.40
15% Reparto Empleados$ 5,579.84$ 5,758.87$ 6,405.13$ 6,846.21$ 6,846.21$ 6,846.21$ 6,846.21$ 6,846.21$ 6,846.21$ 6,846.21
Utilidad antes de Imptos.$ 31,619.08$ 32,633.58$ 36,295.74$ 38,795.19$ 38,795.19$ 38,795.19$ 38,795.19$ 38,795.19$ 38,795.19$ 38,795.19
Impuesto a la Renta$ 6,442.86$ 6,595.04$ 7,144.36$ 7,519.28$ 7,519.28$ 7,519.28$ 7,519.28$ 7,519.28$ 7,519.28$ 7,519.28
Utilidad o Prdida Neta$ 25,176.22$ 26,038.55$ 29,151.38$ 31,275.91$ 31,275.91$ 31,275.91$ 31,275.91$ 31,275.91$ 31,275.91$ 31,275.91
Elaborado por: Jaen Bustamante y Cristina Vargas.
Punto Eq (A18)
ANEXO 18
PUNTOS DE EQUILIBRIO
AOAOAOAOAOAOAOAOAOAO
12345678910
Tot. sacos de quinua (50 kgs.) para exportacin.1,0691,0691,0691,0691,0691,0691,0691,0691,0691,069
Tot. sacos de quinua (50 kgs.) para consumo local356356356356356356356356356356
Precio externo, US $70/Saco$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00
Precio interno, US$55/saco$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00
VENTAS TOTALES$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25
Costos Fijos$ 9,116.50$ 9,116.50$ 9,116.50$ 9,116.50$ 9,116.50$ 9,116.50$ 9,116.50$ 9,116.50$ 9,116.50$ 9,116.50
Mano de Obra Indirecta$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00$ 6,650.00
Materiales Indirectos$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00$ 465.00
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Costos Variables$ 16,965.70$ 16,634.95$ 16,634.95$ 16,634.95$ 16,634.95$ 16,634.95$ 16,634.95$ 16,634.95$ 16,634.95$ 16,634.95
Mano de Obra Directa$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00$ 6,300.00
Materiales Directos$ 3,369.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00$ 3,054.00
Otros Costos (agua, luz)$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00$ 6,150.00
Imprevistos$ 1,146.70$ 1,130.95$ 1,130.95$ 1,130.95$ 1,130.95$ 1,130.95$ 1,130.95$ 1,130.95$ 1,130.95$ 1,130.95
COSTOS TOTALES$ 26,082.20$ 25,751.45$ 25,751.45$ 25,751.45$ 25,751.45$ 25,751.45$ 25,751.45$ 25,751.45$ 25,751.45$ 25,751.45
COSTO MEDIO$ 15.87$ 15.56$ 15.56$ 15.56$ 15.56$ 15.56$ 15.56$ 15.56$ 15.56$ 15.56
PUNTO DE EQ. DEL PROYECTO USD$$ 26,082.20$ 25,751.45$ 25,751.45$ 25,751.45$ 25,751.45$ 25,751.45$ 25,751.45$ 25,751.45$ 25,751.45$ 25,751.45
PUNTO DE EQ. EN VTAS168.43167.47167.47167.47167.47167.47167.47167.47167.47167.47
(Cantidad de equilibrio)
Porcentaje de ventas11.8211.7511.7511.7511.7511.7511.7511.7511.7511.75
PUNTO DE EQ. DEL EFECTIVO USD $$ 20,355.93$ 20,097.80$ 20,097.80$ 20,097.80$ 20,097.80$ 20,097.80$ 20,097.80$ 20,097.80$ 20,097.80$ 20,097.80
Elaborado por: Jaen Bustamante y Cristina Vargas.
COSTO DE PRODUCCION X SACOS18.3018.0718.0718.0718.0718.0718.0718.0718.0718.07
Pto Eq local
PUNTOS DE EQUILIBRIO (CONSUMO LOCAL)
12AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Totales sacos quinua (50 kg.) consumo local375375375375375375375375375375
Precio, US $55/saco101055.0055.0055.0055.0055.0055.0055.0055.0055.0055.00
VENTAS TOTALES0.00.0$ 20,625.00$ 20,625.00$ 20,625.00$ 20,625.00$ 20,625.00$ 20,625.00$ 20,625.00$ 20,625.00$ 20,625.00$ 20,625.00
Costos Fijos50,560.3850,560.38$ 2,279.13$ 2,279.13$ 2,279.13$ 2,279.13$ 2,279.13$ 2,279.13$ 2,279.13$ 2,279.13$ 2,279.13$ 2,279.13
Mano de Obra Indirecta22,560.0022,560.00$ 1,662.50$ 1,662.50$ 1,662.50$ 1,662.50$ 1,662.50$ 1,662.50$ 1,662.50$ 1,662.50$ 1,662.50$ 1,662.50
Materiales Indirectos27,500.0027,500.00$ 116.25$ 116.25$ 116.25$ 116.25$ 116.25$ 116.25$ 116.25$ 116.25$ 116.25$ 116.25
Depreciacin500.38500.38$ 500.38$ 500.38$ 500.38$ 500.38$ 500.38$ 500.38$ 500.38$ 500.38$ 500.38$ 500.38
Costos Variables0.00.0$ 4,189.57$ 4,106.88$ 4,106.88$ 4,106.88$ 4,106.88$ 4,106.88$ 4,106.88$ 4,106.88$ 4,106.88$ 4,106.88
Mano de Obra Directa78,000.0086,400.00$ 1,575.00$ 1,575.00$ 1,575.00$ 1,575.00$ 1,575.00$ 1,575.00$ 1,575.00$ 1,575.00$ 1,575.00$ 1,575.00
Materiales Directos27,500.0027,500.00$ 842.25$ 763.50$ 763.50$ 763.50$ 763.50$ 763.50$ 763.50$ 763.50$ 763.50$ 763.50
Otros Costos (agua, luz)$ 1,537.50$ 1,537.50$ 1,537.50$ 1,537.50$ 1,537.50$ 1,537.50$ 1,537.50$ 1,537.50$ 1,537.50$ 1,537.50
Imprevistos0.00.0$ 234.82$ 230.88$ 230.88$ 230.88$ 230.88$ 230.88$ 230.88$ 230.88$ 230.88$ 230.88
COSTOS TOTALES0.00.0$ 6,468.69$ 6,386.01$ 6,386.01$ 6,386.01$ 6,386.01$ 6,386.01$ 6,386.01$ 6,386.01$ 6,386.01$ 6,386.01
COSTO MEDIO$ 11.17$ 10.95$ 10.95$ 10.95$ 10.95$ 10.95$ 10.95$ 10.95$ 10.95$ 10.95
PUNTO DE EQUILIBRIO DEL PROYECTO USD$$ 2,860.10$ 2,845.78$ 2,845.78$ 2,845.78$ 2,845.78$ 2,845.78$ 2,845.78$ 2,845.78$ 2,845.78$ 2,845.78
PUNTO DE EQUILIRIO EN VENTAS52525252525252525252
(Cantidad de equilibrio)
PUNTO DE EQUILIBRIO DEL EFECTIVO USD $$ 2,232.17$ 2,221.00$ 2,221.00$ 2,221.00$ 2,221.00$ 2,221.00$ 2,221.00$ 2,221.00$ 2,221.00$ 2,221.00
Costo Unitario17.2517.0317.0317.0317.0317.0317.0317.0317.0317.03
Elaborado por: Jaen Bustamante y Cristina Vargas.17.25
0.545454545516.3636363636
10.50
16.3613.63636363641.20.5454545455
300.5516.5
Pto Eq exter
PUNTOS DE EQUILIBRIO PRODUCCION PARA EXPORTACION
12AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Totales sacos de quinua(50 kg.) para exportacin1,1251,1251,1251,1251,1251,1251,1251,1251,1251,125
Precio, US $70/saco101070.0070.0070.0070.0070.0070.0070.0070.0070.0070.00
VENTAS TOTALES0.00.0$ 78,750.00$ 78,750.00$ 78,750.00$ 78,750.00$ 78,750.00$ 78,750.00$ 78,750.00$ 78,750.00$ 78,750.00$ 78,750.00
Costos Fijos51,561.1351,561.13$ 6,837.38$ 6,837.38$ 6,837.38$ 6,837.38$ 6,837.38$ 6,837.38$ 6,837.38$ 6,837.38$ 6,837.38$ 6,837.38
Mano de Obra Indirecta22,560.0022,560.00$ 4,987.50$ 4,987.50$ 4,987.50$ 4,987.50$ 4,987.50$ 4,987.50$ 4,987.50$ 4,987.50$ 4,987.50$ 4,987.50
Materiales Indirectos27,500.0027,500.00$ 348.75$ 348.75$ 348.75$ 348.75$ 348.75$ 348.75$ 348.75$ 348.75$ 348.75$ 348.75
Depreciacin1,501.131,501.13$ 1,501.13$ 1,501.13$ 1,501.13$ 1,501.13$ 1,501.13$ 1,501.13$ 1,501.13$ 1,501.13$ 1,501.13$ 1,501.13
Costos Variables0.00.0$ 12,568.71$ 12,320.64$ 12,320.64$ 12,320.64$ 12,320.64$ 12,320.64$ 12,320.64$ 12,320.64$ 12,320.64$ 12,320.64
Mano de Obra Directa78,000.0086,400.00$ 4,725.00$ 4,725.00$ 4,725.00$ 4,725.00$ 4,725.00$ 4,725.00$ 4,725.00$ 4,725.00$ 4,725.00$ 4,725.00
Materiales Directos27,500.0027,500.00$ 2,526.75$ 2,290.50$ 2,290.50$ 2,290.50$ 2,290.50$ 2,290.50$ 2,290.50$ 2,290.50$ 2,290.50$ 2,290.50
Otros Costos (agua, luz)$ 4,612.50$ 4,612.50$ 4,612.50$ 4,612.50$ 4,612.50$ 4,612.50$ 4,612.50$ 4,612.50$ 4,612.50$ 4,612.50
Imprevistos0.00.0$ 704.46$ 692.64$ 692.64$ 692.64$ 692.64$ 692.64$ 692.64$ 692.64$ 692.64$ 692.64
COSTOS TOTALES0.00.0$ 19,406.08$ 19,158.02$ 19,158.02$ 19,158.02$ 19,158.02$ 19,158.02$ 19,158.02$ 19,158.02$ 19,158.02$ 19,158.02
COSTO MEDIO$ 11.17$ 10.95$ 10.95$ 10.95$ 10.95$ 10.95$ 10.95$ 10.95$ 10.95$ 10.95
PUNTO DE EQUILIBRIO DEL PROYECTO USD$$ 8,135.88$ 8,105.50$ 8,105.50$ 8,105.50$ 8,105.50$ 8,105.50$ 8,105.50$ 8,105.50$ 8,105.50$ 8,105.50
PUNTO DE EQUILIRIO EN VENTAS116116116116116116116116116116
(Cantidad de equilibrio)
PUNTO DE EQUILIBRIO DEL EFECTIVO USD $$ 6,349.67$ 6,325.96$ 6,325.96$ 6,325.96$ 6,325.96$ 6,325.96$ 6,325.96$ 6,325.96$ 6,325.96$ 6,325.96
Elaborado por: Jaen Bustamante y Cristina Vargas.
17.2517.0317.0317.0317.0317.0317.0317.0317.0317.03
13.6
Precio Comis1.216.321214
100.000.68104.000.88235294121.0294117647
71.430.7981.33
50.000.81063.20
33.330.91148.36
20.001
9.091.1
Razones Financieras (A17)
ANEXO 17
RAZONES FINANCIERAS
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Razones de Liquidez
Razn Circulante2.048.1810.208.8510.6612.8415.0117.9920.2721.55
Razones de Actividad
Rotacin de Activos Totales0.980.600.510.530.450.390.350.310.280.26
Razon de Endeudamiento0.210.340.29
Razn de Rentabilidad
Margen de Utilidad Bruta0.740.750.750.750.750.750.750.750.750.75
Margen de Utilidad Neta0.270.280.310.330.330.330.330.330.330.33
Retorno sobre la Inversin0.260.170.160.180.150.130.120.100.090.09
Elaborado por: Jaen Bustamante y Cristina Vargas.
PROD -15% (A19)
ANEXO 19
INGRESOS TOTALES POR VENTAS
Cuando Produccin disminuye un 15%
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Areas30303030303030303030
Rendimiento por Has/ kg75,00075,00075,00075,00075,00075,00075,00075,00075,00075,000
Total de sacos de quinua1,2751,2751,2751,2751,2751,2751,2751,2751,2751,275
Comercializacin interna303303303303303303303303303303
Comercializacin externa908908908908908908908908908908
Precio interno, US$/saco$ 55$ 55$ 55$ 55$ 55$ 55$ 55$ 55$ 55$ 55
Precio externo, US$/saco$ 70$ 70$ 70$ 70$ 70$ 70$ 70$ 70$ 70$ 70
Ventas Locales$ 16,655$ 16,655$ 16,655$ 16,655$ 16,655$ 16,655$ 16,655$ 16,655$ 16,655$ 16,655
Ventas Externas$ 63,591$ 63,591$ 63,591$ 63,591$ 63,591$ 63,591$ 63,591$ 63,591$ 63,591$ 63,591
VENTAS TOTALES$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31
Elaborado por: Jaen Bustamante y Cristina Vargas.
FLUJO DE CAJA
AO 0AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
ENTRADA DE EFECTIVO
Ventas$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31
TOTAL ENTRADAS$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31
SALIDA DE EFECTIVO
Obligaciones Corto Plazo$ 20,134.43$ 12,353.91$ 12,810.26$ 13,692.42$ 14,365.49$ 14,365.49$ 14,365.49$ 13,692.42$ 13,692.42$ 14,365.49
Pago de la Deuda$ 41,576.59$ 41,576.59
Costos de Produccin$ 21,535.85$ 21,254.71$ 21,254.71$ 21,254.71$ 21,254.71$ 21,254.71$ 21,254.71$ 21,254.71$ 21,254.71$ 21,254.71
Gastos de Adm.$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00
Gastos de Exportacin$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50
Gastos de Comercializacin y Venta$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00
Mantenimiento y Reparaciones$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70
Gastos Varios$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Imprevistos$ 3,334.26$ 2,931.18$ 2,953.99$ 2,998.10$ 3,031.75$ 3,031.75$ 3,031.75$ 2,998.10$ 2,998.10$ 3,031.75
TOTAL SALIDAS$ 70,019.44$ 103,131.29$ 103,610.46$ 62,960.13$ 63,666.85$ 63,666.85$ 63,666.85$ 62,960.13$ 62,960.13$ 63,666.85
Inversiones$ 62,611.75
Entradas - Salidas-$ 62,611.75$ 10,225.87-$ 22,885.97-$ 23,365.15$ 17,285.18$ 16,578.46$ 16,578.46$ 16,578.46$ 17,285.18$ 17,285.18$ 16,578.46
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 34,391.85$ 38,700.27$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Capital de Trabajo$ 40,388.00
Pago Capital de Trabajo$ 13,462.67$ 13,462.67$ 13,462.67
Flujo Neto de Caja-$ 62,611.75$ 52,679.57$ 13,507.38$ 17,336.62$ 5,888.21$ 5,181.49$ 5,181.49$ 18,644.16$ 19,350.88$ 19,350.88$ 18,644.16
TIR35.87%
VAN26,446.62
TIRM11.80%
Elaborado por: Jaen Bustamante y Cristina Vargas.
012345678910
PERIODO DE RECUPERACION(62,611.75)12,291.5713,507.3817,336.625,888.215,181.495,181.4918,644.1619,350.8819,350.8818,644.16
(62,611.75)(50,320.18)(36,812.80)(19,476.18)(13,587.96)(8,406.47)(3,224.98)15,419.1834,770.0654,120.9472,765.10
FLUJO DESCONTADO
012345678910
-62,611.7510,505.6211,544.7714,817.635,032.664,428.634,428.6315,935.1816,539.2116,539.2115,935.18
-62,611.75$ -52,106.13$ -40,561.37-$ 25,743.74$ -20,711.08$ -16,282.45$ -11,853.83$ 4,081.35$ 20,620.56$ 37,159.78$ 53,094.96
considerando apalancamiento 50%=0.170costo de capital (tasa de dscto.)$ -2.74
TIRM (FINANCIERA)11.80%
PERIODO DE RECUPERACION (AOS)
PROD -10% (A20)
ANEXO 20
INGRESOS TOTALES POR VENTAS
Cuando Produccin disminuye un 10%
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Areas30303030303030303030
Rendimiento por Has/ kg75,00075,00075,00075,00075,00075,00075,00075,00075,00075,000
Total sacos de quinua1,3501,5001,5001,5001,5001,3501,5001,5001,5001,500
Comercializacin interna321321321321321321321321321321
Comercializacin externa962962962962962962962962962962
Precio interno, US$/caja$ 55$ 55$ 55$ 55$ 55$ 55$ 55$ 55$ 55$ 55
Precio externo, US$/caja$ 70$ 70$ 70$ 70$ 70$ 70$ 70$ 70$ 70$ 70
Ventas Locales$ 17,634$ 17,634$ 17,634$ 17,634$ 17,634$ 17,634$ 17,634$ 17,634$ 17,634$ 17,634
Ventas Externas$ 67,331$ 67,331$ 67,331$ 67,331$ 67,331$ 67,331$ 67,331$ 67,331$ 67,331$ 67,331
VENTAS TOTALES$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63
Elaborado por: Jaen Bustamante y Cristina Vargas.
FLUJO DE CAJA
AO 0AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
ENTRADA DE EFECTIVO
Ventas$ 84,966$ 84,966$ 84,966$ 84,966$ 84,966$ 84,966$ 84,966$ 84,966$ 84,966$ 84,966
TOTAL ENTRADAS$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63
SALIDA DE EFECTIVO
Obligaciones Corto Plazo$ 20,134$ 12,354$ 12,810$ 13,692$ 14,365$ 14,365$ 14,365$ 13,692$ 13,692$ 14,365
Pago de la Deuda$ 41,577$ 41,577
Costos de Produccin$ 22,384$ 22,086$ 22,086$ 22,086$ 22,086$ 22,086$ 22,086$ 22,086$ 22,086$ 22,086
Gastos de Adm.$ 16,404$ 16,404$ 16,404$ 16,404$ 16,404$ 16,404$ 16,404$ 16,404$ 16,404$ 16,404
Gastos de Exportacin$ 738$ 738$ 738$ 738$ 738$ 738$ 738$ 738$ 738$ 738
Gastos de Comercializacin y Venta$ 1,050$ 1,050$ 1,050$ 1,050$ 1,050$ 1,050$ 1,050$ 1,050$ 1,050$ 1,050
Mantenimiento y Reparaciones$ 1,419$ 1,419$ 1,419$ 1,419$ 1,419$ 1,419$ 1,419$ 1,419$ 1,419$ 1,419
Gastos Varios$ 3,339$ 3,339$ 3,339$ 3,339$ 3,339$ 3,339$ 3,339$ 3,339$ 3,339$ 3,339
Depreciacin$ 2,002$ 2,002$ 2,002$ 2,002$ 2,002$ 2,002$ 2,002$ 2,002$ 2,002$ 2,002
Amortizacin$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Imprevistos$ 3,377$ 2,973$ 2,996$ 3,040$ 3,073$ 3,073$ 3,073$ 3,040$ 3,040$ 3,073
TOTAL SALIDAS$ 70,910.14$ 104,004.62$ 104,483.80$ 63,833.47$ 64,540.19$ 64,540.19$ 64,540.19$ 63,833.47$ 63,833.47$ 64,540.19
Inversiones$ 62,611.75
Entradas - Salidas-$ 62,611.75$ 14,055.49-$ 19,039.00-$ 19,518.17$ 21,132.16$ 20,425.44$ 20,425.44$ 20,425.44$ 21,132.16$ 21,132.16$ 20,425.44
Depreciacin$ 2,002$ 2,002$ 2,002$ 2,002$ 2,002$ 2,002$ 2,002$ 2,002$ 2,002$ 2,002
Amortizacin$ 64.20$ 34,391.85$ 38,700.27$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Capital de trabajo$ 40,388.00
Pago Capital de Trabajo$ 13,462.67$ 13,462.67$ 13,462.67
Flujo Neto de Caja-$ 62,611.75$ 56,509.19$ 17,354.35$ 21,183.60$ 9,735.19$ 9,028.47$ 9,028.47$ 22,491.14$ 23,197.86$ 23,197.86$ 22,491.14
TIR45.41%
VAN41,751.50
TIRM18.30%
Elaborado por: Jaen Bustamante y Cristina Vargas.
012345678910
PERIODO DE RECUPERACION(62,611.75)16,121.1917,354.3521,183.609,735.199,028.479,028.4722,491.1423,197.8623,197.8622,491.14
(62,611.75)(46,490.56)(29,136.21)(7,952.61)1,782.5810,811.0519,839.5242,330.6665,528.5188,726.37111,217.51
FLUJO DESCONTADO
012345678910
-62,611.7513,778.7914,832.7818,105.648,320.687,716.647,716.6419,223.1919,827.2319,827.2319,223.19
-62,611.75$ -48,832.96$ -34,000.18-$ 15,894.54$ -7,573.86$ 142.78$ 7,859.42$ 27,082.61$ 46,909.84$ 66,737.07$ 85,960.27
considerando apalancamiento 50%=0.170costo de capital (tasa de dscto.)$ -1.88
TIRM (FINANCIERA)18.30%
PERIODO DE RECUPERACION (AOS)
PROD -5% (A21)
ANEXO 21
INGRESOS TOTALES POR VENTAS
Cuando Produccin Disminuye un 5%
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Areas30303030303030303030
Rendimiento por Has/ kg75,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.00
Total de sacos de quinua1,4251,5001,5001,5001,5001,4251,5001,5001,5001,500
Comercializacin interna338356356356356338356356356356
Comercializacin externa1,0151,0691,0691,0691,0691,0151,0691,0691,0691,069
Precio interno, US$/saco$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00
Precio externo, US$/saco$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00
Ventas Locales$ 18,614.06$ 19,593.75$ 19,593.75$ 19,593.75$ 19,593.75$ 18,614.06$ 19,593.75$ 19,593.75$ 19,593.75$ 19,593.75
Ventas Externas$ 71,071.88$ 74,812.50$ 74,812.50$ 74,812.50$ 74,812.50$ 71,071.88$ 74,812.50$ 74,812.50$ 74,812.50$ 74,812.50
VENTAS TOTALES$ 89,685.94$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 89,685.94$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25
Elaborado por: Jaen Bustamante y Cristina Vargas.
FLUJO DE CAJA
AO 0AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
ENTRADA DE EFECTIVO
Ventas$ 89,685.94$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 89,685.94$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25
TOTAL ENTRADAS$ 89,685.94$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25$ 89,685.94$ 94,406.25$ 94,406.25$ 94,406.25$ 94,406.25
SALIDA DE EFECTIVO
Obligaciones Corto Plazo$ 20,134.43$ 12,353.91$ 12,810.26$ 13,692.42$ 14,365.49$ 14,365.49$ 14,365.49$ 13,692.42$ 13,692.42$ 14,365.49
Pago de la Deuda$ 41,576.59$ 41,576.59
Costos de Produccin$ 23,232.42$ 22,918.20$ 22,918.20$ 22,918.20$ 22,918.20$ 22,918.20$ 22,918.20$ 22,918.20$ 22,918.20$ 22,918.20
Gastos de Adm.$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00
Gastos de Exportacin$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50
Gastos de Comercializacin y Venta$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00
Mantenimiento y Reparaciones$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70
Gastos Varios$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Imprevistos$ 3,419.09$ 3,014.35$ 3,037.17$ 3,081.28$ 3,114.93$ 3,114.93$ 3,114.93$ 3,081.28$ 3,081.28$ 3,114.93
TOTAL SALIDAS$ 71,800.84$ 104,877.96$ 105,357.13$ 64,706.80$ 65,413.52$ 65,413.52$ 65,413.52$ 64,706.80$ 64,706.80$ 65,413.52
Inversiones$ 62,611.75
Entradas - Salidas-$ 62,611.75$ 17,885.10-$ 10,471.71-$ 10,950.88$ 29,699.45$ 28,992.73$ 24,272.41$ 28,992.73$ 29,699.45$ 29,699.45$ 28,992.73
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 34,391.85$ 38,700.27$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Capital de trabajo$ 40,388.00
Pago Capital de trabajo$ 13,462.67$ 13,462.67$ 13,462.67
Flujo Neto de Caja-$ 62,611.75$ 60,338.80$ 25,921.64$ 29,750.89$ 18,302.48$ 17,595.76$ 12,875.45$ 31,058.43$ 31,765.15$ 31,765.15$ 31,058.43
TIR60.48%
VAN70,830.26
TIRM29.46%
Elaborado por: Jaen Bustamante y Cristina Vargas.
012345678910
PERIODO DE RECUPERACION(62,611.75)19,950.8025,921.6429,750.8918,302.4817,595.7612,875.4531,058.4331,765.1531,765.1531,058.43
(62,611.75)(42,660.95)(16,739.31)13,011.5831,314.0748,909.8361,785.2792,843.70124,608.85156,373.99187,432.42
FLUJO DESCONTADO
012345678910
-62,611.7517,051.9722,155.2525,428.1115,643.1515,039.1111,004.6626,545.6627,149.7027,149.7026,545.66
-62,611.75$ -45,559.78$ -23,404.53$ 2,023.58$ 17,666.73$ 32,705.84$ 43,710.49$ 70,256.15$ 97,405.85$ 124,555.55$ 151,101.22
considerando apalancamiento 50%=0.170costo de capital (tasa de dscto.)$ -0.92
TIRM (FINANCIERA)29.46%
PERIODO DE RECUPERACION (AOS)
PROD +5% (A22)
ANEXO 22
INGRESOS TOTALES POR VENTAS
Cuando Produccin Aumenta un 5%
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Areas30303030303030303030
Rendimiento por Has/ kg75,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.00
Total de sacos de quinua1,5751,5751,5751,5751,5751,5751,5751,5751,5751,575
Comercializacin interna374374374374374374374374374374
Comercializacin externa1,1221,1221,1221,1221,1221,1221,1221,1221,1221,122
Precio interno, US$/saco$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00
Precio externo, US$/saco$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00
Ventas Locales$ 20,573.44$ 20,573.44$ 20,573.44$ 20,573.44$ 20,573.44$ 20,573.44$ 20,573.44$ 20,573.44$ 20,573.44$ 20,573.44
Ventas Externas$ 78,553.13$ 78,553.13$ 78,553.13$ 78,553.13$ 78,553.13$ 78,553.13$ 78,553.13$ 78,553.13$ 78,553.13$ 78,553.13
VENTAS TOTALES$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56
Elaborado por: Jaen Bustamante y Cristina Vargas.
FLUJO DE CAJA
AO 0AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
ENTRADA DE EFECTIVO
Ventas$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56
TOTAL ENTRADAS$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56$ 99,126.56
SALIDA DE EFECTIVO
Obligaciones Corto Plazo$ 20,134.43$ 12,353.91$ 12,810.26$ 13,692.42$ 14,365.49$ 14,365.49$ 14,365.49$ 13,692.42$ 13,692.42$ 14,365.49
Pago de la Deuda$ 41,576.59$ 41,576.59
Costos de Produccin$ 24,928.99$ 24,581.70$ 24,581.70$ 24,581.70$ 24,581.70$ 24,581.70$ 24,581.70$ 24,581.70$ 24,581.70$ 24,581.70
Gastos de Adm.$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00
Gastos de Exportacin$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50
Gastos de Comercializacin y Venta$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00
Mantenimiento y Reparaciones$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70
Gastos Varios$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Imprevistos$ 3,503.92$ 3,097.53$ 3,120.34$ 3,164.45$ 3,198.10$ 3,198.10$ 3,198.10$ 3,164.45$ 3,164.45$ 3,198.10
TOTAL SALIDAS$ 73,582.24$ 106,624.63$ 107,103.80$ 66,453.47$ 67,160.19$ 67,160.19$ 67,160.19$ 66,453.47$ 66,453.47$ 67,160.19
Inversiones$ 62,611.75
Entradas - Salidas-$ 62,611.75$ 25,544.33-$ 7,498.06-$ 7,977.24$ 32,673.09$ 31,966.37$ 31,966.37$ 31,966.37$ 32,673.09$ 32,673.09$ 31,966.37
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 34,391.85$ 38,700.27$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Capital de trabajo$ 40,388.00
Pago Capital de Trabajo$ 13,462.67$ 13,462.67$ 13,462.67
Flujo Neto de Caja-$ 62,611.75$ 67,998.03$ 28,895.29$ 32,724.53$ 21,276.12$ 20,569.40$ 20,569.40$ 34,032.07$ 34,738.79$ 34,738.79$ 34,032.07
TIR71.01%
VAN87,666.12
TIRM36.14%
Elaborado por: Jaen Bustamante y Cristina Vargas.
012345678910
PERIODO DE RECUPERACION(62,611.75)27,610.0328,895.2932,724.5321,276.1220,569.4020,569.4034,032.0734,738.7934,738.7934,032.07
(62,611.75)(35,001.72)(6,106.44)26,618.1047,894.2268,463.6289,033.02123,065.09157,803.88192,542.67226,574.74
FLUJO DESCONTADO
012345678910
-62,611.7523,598.3124,696.8327,969.6918,184.7217,580.6917,580.6929,087.2429,691.2729,691.2729,087.24
-62,611.75$ -39,013.44$ -14,316.61$ 13,653.08$ 31,837.80$ 49,418.48$ 66,999.17$ 96,086.41$ 125,777.68$ 155,468.96$ 184,556.19
considerando apalancamiento 50%=0.170costo de capital (tasa de dscto.)$ -0.51
TIRM (FINANCIERA)36.14%
PERIODO DE RECUPERACION (AOS)
PROD +10% (A23)
ANEXO 23
INGRESOS TOTALES POR VENTAS
Cuando Produccin Aumenta un 10%
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Areas30303030303030303030
Rendimiento por Has/ kg75,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.00
Total de sacos de quinua1,6501,6501,6501,6501,6501,6501,6501,6501,6501,650
Comercializacin interna392392392392392392392392392392
Comercializacin externa1,1761,1761,1761,1761,1761,1761,1761,1761,1761,176
Precio interno, US$/saco$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00
Precio externo, US$/saco$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00
Ventas Locales$ 21,553.13$ 21,553.13$ 21,553.13$ 21,553.13$ 21,553.13$ 21,553.13$ 21,553.13$ 21,553.13$ 21,553.13$ 21,553.13
Ventas Externas$ 82,293.75$ 82,293.75$ 82,293.75$ 82,293.75$ 82,293.75$ 82,293.75$ 82,293.75$ 82,293.75$ 82,293.75$ 82,293.75
VENTAS TOTALES$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88
Elaborado por: Jaen Bustamante y Cristina Vargas.
FLUJO DE CAJA
AO 0AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
ENTRADA DE EFECTIVO
Ventas$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88
TOTAL ENTRADAS$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88$ 103,846.88
SALIDA DE EFECTIVO
Obligaciones Corto Plazo$ 20,134.43$ 12,353.91$ 12,810.26$ 13,692.42$ 14,365.49$ 14,365.49$ 14,365.49$ 13,692.42$ 13,692.42$ 14,365.49
Pago de la Deuda$ 41,576.59$ 41,576.59
Costos de Produccin$ 25,777.27$ 25,413.45$ 25,413.45$ 25,413.45$ 25,413.45$ 25,413.45$ 25,413.45$ 25,413.45$ 25,413.45$ 25,413.45
Gastos de Adm.$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00
Gastos de Exportacin$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50
Gastos de Comercializacin y Venta$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00
Mantenimiento y Reparaciones$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70
Gastos Varios$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Imprevistos$ 3,546.33$ 3,139.11$ 3,161.93$ 3,206.04$ 3,239.69$ 3,239.69$ 3,239.69$ 3,206.04$ 3,206.04$ 3,239.69
TOTAL SALIDAS$ 74,472.93$ 107,497.96$ 107,977.13$ 67,326.81$ 68,033.53$ 68,033.53$ 68,033.53$ 67,326.81$ 67,326.81$ 68,033.53
Inversiones$ 62,611.75
Entradas - Salidas-$ 62,611.75$ 29,373.94-$ 3,651.09-$ 4,130.26$ 36,520.07$ 35,813.35$ 35,813.35$ 35,813.35$ 36,520.07$ 36,520.07$ 35,813.35
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 34,391.85$ 38,700.27$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Capital de trabajo$ 40,388.00
Pago Capital de Trabajo$ 13,462.67$ 13,462.67$ 13,462.67
Flujo Neto de Caja-$ 62,611.75$ 71,827.64$ 32,742.26$ 36,571.51$ 25,123.10$ 24,416.38$ 24,416.38$ 37,879.05$ 38,585.77$ 38,585.77$ 37,879.05
TIR78.93%
VAN102,970.99
TIRM41.78%
Elaborado por: Jaen Bustamante y Cristina Vargas.
012345678910
PERIODO DE RECUPERACION(62,611.75)31,439.6432,742.2636,571.5125,123.1024,416.3824,416.3837,879.0538,585.7738,585.7737,879.05
(62,611.75)(31,172.11)1,570.1538,141.6763,264.7787,681.15112,097.53149,976.57188,562.34227,148.11265,027.16
FLUJO DESCONTADO
012345678910
-62,611.7526,871.4927,984.8431,257.7021,472.7420,868.7020,868.7032,375.2532,979.2932,979.2932,375.25
-62,611.75$ -35,740.26$ -7,755.42$ 23,502.28$ 44,975.02$ 65,843.72$ 86,712.42$ 119,087.67$ 152,066.96$ 185,046.25$ 217,421.50
considerando apalancamiento 50%=0.170costo de capital (tasa de dscto.)$ -0.25
TIRM (FINANCIERA)41.78%
PERIODO DE RECUPERACION (AOS)
PROD +15% (A24)
ANEXO 24
INGRESOS TOTALES POR VENTAS
Cuando Produccin Aumenta un 15%
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Areas30303030303030303030
Rendimiento por Has/ kg75,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.00
Total de sacos de quinua1,7251,7251,7251,7251,7251,7251,7251,7251,7251,725
Comercializacin interna410410410410410410410410410410
Comercializacin externa1,2291,2291,2291,2291,2291,2291,2291,2291,2291,229
Precio interno, US$/saco$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00$ 55.00
Precio externo, US$/saco$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00$ 70.00
Ventas Locales$ 22,532.81$ 22,532.81$ 22,532.81$ 22,532.81$ 22,532.81$ 22,532.81$ 22,532.81$ 22,532.81$ 22,532.81$ 22,532.81
Ventas Externas$ 86,034.38$ 86,034.38$ 86,034.38$ 86,034.38$ 86,034.38$ 86,034.38$ 86,034.38$ 86,034.38$ 86,034.38$ 86,034.38
VENTAS TOTALES$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19
Elaborado por: Jaen Bustamante y Cristina Vargas.
FLUJO DE CAJA
AO 0AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
ENTRADA DE EFECTIVO
Ventas$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19
TOTAL ENTRADAS$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19$ 108,567.19
SALIDA DE EFECTIVO
Obligaciones Corto Plazo$ 20,134.43$ 12,353.91$ 12,810.26$ 13,692.42$ 14,365.49$ 14,365.49$ 14,365.49$ 13,692.42$ 13,692.42$ 14,365.49
Pago de la Deuda$ 41,576.59$ 41,576.59
Costos de Produccin$ 26,625.56$ 26,245.19$ 26,245.19$ 26,245.19$ 26,245.19$ 26,245.19$ 26,245.19$ 26,245.19$ 26,245.19$ 26,245.19
Gastos de Adm.$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00
Gastos de Exportacin$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50
Gastos de Comercializacin y Venta$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00
Mantenimiento y Reparaciones$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70
Gastos Varios$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Imprevistos$ 3,588.74$ 3,180.70$ 3,203.52$ 3,247.63$ 3,281.28$ 3,281.28$ 3,281.28$ 3,247.63$ 3,247.63$ 3,281.28
TOTAL SALIDAS$ 75,363.63$ 108,371.29$ 108,850.47$ 68,200.14$ 68,906.86$ 68,906.86$ 68,906.86$ 68,200.14$ 68,200.14$ 68,906.86
Inversiones$ 62,611.75
Entradas - Salidas-$ 62,611.75$ 33,203.55$ 195.89-$ 283.28$ 40,367.05$ 39,660.32$ 39,660.32$ 39,660.32$ 40,367.05$ 40,367.05$ 39,660.32
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 34,391.85$ 38,700.27$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Capital de trabajo$ 40,388.00
Pago Capital de Trabajo$ 13,462.67$ 13,462.67$ 13,462.67
Flujo Neto de Caja-$ 62,611.75$ 75,657.25$ 36,589.24$ 40,418.49$ 28,970.08$ 28,263.36$ 28,263.36$ 41,726.02$ 42,432.75$ 42,432.75$ 41,726.02
TIR86.64%
VAN118,275.87
TIRM47.33%
Elaborado por: Jaen Bustamante y Cristina Vargas.
012345678910
PERIODO DE RECUPERACION(62,611.75)35,269.2536,589.2440,418.4928,970.0828,263.3628,263.3641,726.0242,432.7542,432.7541,726.02
(62,611.75)(27,342.50)9,246.7449,665.2378,635.31106,898.67135,162.03176,888.05219,320.80261,753.54303,479.57
FLUJO DESCONTADO
012345678910
-62,611.7530,144.6631,272.8634,545.7224,760.7524,156.7224,156.7235,663.2736,267.3036,267.3035,663.27
-62,611.75$ -32,467.09$ -1,194.23$ 33,351.48$ 58,112.24$ 82,268.95$ 106,425.67$ 142,088.94$ 178,356.24$ 214,623.54$ 250,286.81
considerando apalancamiento 50%=0.170costo de capital (tasa de dscto.)$ -0.03
TIRM (FINANCIERA)47.33%
PERIODO DE RECUPERACION (AOS)
PRECIO -15 (A26)
ANEXO 26
INGRESOS TOTALES POR VENTAS
Cuando Precio Disminuye un 15%
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Areas30303030303030303030
Rendimiento por Has/ kg75,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.00
Total de sacos de quinua1,5001,5001,5001,5001,5001,5001,5001,5001,5001,500
Comercializacin interna356356356356356356356356356356
Comercializacin externa1,0691,0691,0691,0691,0691,0691,0691,0691,0691,069
Precio interno, US$/saco$ 46.75$ 46.75$ 46.75$ 46.75$ 46.75$ 46.75$ 46.75$ 46.75$ 46.75$ 46.75
Precio externo, US$/saco$ 59.50$ 59.50$ 59.50$ 59.50$ 59.50$ 59.50$ 59.50$ 59.50$ 59.50$ 59.50
Ventas Locales$ 16,654.69$ 16,654.69$ 16,654.69$ 16,654.69$ 16,654.69$ 16,654.69$ 16,654.69$ 16,654.69$ 16,654.69$ 16,654.69
Ventas Externas$ 63,590.63$ 63,590.63$ 63,590.63$ 63,590.63$ 63,590.63$ 63,590.63$ 63,590.63$ 63,590.63$ 63,590.63$ 63,590.63
VENTAS TOTALES$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31
Elaborado por: Jaen Bustamante y Cristina Vargas.
FLUJO DE CAJA
AO 0AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
ENTRADA DE EFECTIVO
Ventas$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31
TOTAL ENTRADAS$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31$ 80,245.31
SALIDA DE EFECTIVO
Obligaciones Corto Plazo$ 20,134.43$ 12,353.91$ 12,810.26$ 13,692.42$ 14,365.49$ 14,365.49$ 14,365.49$ 13,692.42$ 13,692.42$ 14,365.49
Pago de la Deuda$ 41,576.59$ 41,576.59
Costos de Produccin$ 24,080.70$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95
Gastos de Adm.$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00
Gastos de Exportacin$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50
Gastos de Comercializacin y Venta$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00
Mantenimiento y Reparaciones$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70
Gastos Varios$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Imprevistos$ 3,461.50$ 3,055.94$ 3,078.76$ 3,122.86$ 3,156.52$ 3,156.52$ 3,156.52$ 3,122.86$ 3,122.86$ 3,156.52
TOTAL SALIDAS$ 72,691.54$ 105,751.29$ 106,230.47$ 65,580.14$ 66,286.86$ 66,286.86$ 66,286.86$ 65,580.14$ 65,580.14$ 66,286.86
Inversiones$ 62,611.75
Entradas - Salidas-$ 62,611.75$ 7,553.78-$ 25,505.98-$ 25,985.15$ 14,665.18$ 13,958.45$ 13,958.45$ 13,958.45$ 14,665.18$ 14,665.18$ 13,958.45
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 34,391.85$ 38,700.27$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Capital de trabajo$ 40,388.00
Pago Capital de Trabajo$ 13,462.67$ 13,462.67$ 13,462.67
Flujo Neto de Caja-$ 62,611.75$ 50,007.48$ 10,887.37$ 14,716.62$ 3,268.21$ 2,561.49$ 2,561.49$ 16,024.15$ 16,730.88$ 16,730.88$ 16,024.15
TIR28.85%
VAN15,976.46
TIRM7.07%
Elaborado por: Jaen Bustamante y Cristina Vargas.
012345678910
PERIODO DE RECUPERACION(62,611.75)9,619.4810,887.3714,716.623,268.212,561.492,561.4916,024.1516,730.8816,730.8816,024.15
(62,611.75)(52,992.27)(42,104.90)(27,388.28)(24,120.08)(21,558.59)(18,997.10)(2,972.95)13,757.9330,488.8046,512.96
FLUJO DESCONTADO
012345678910
-62,611.758,221.779,305.4512,578.312,793.342,189.312,189.3113,695.8614,299.8914,299.8913,695.86
-62,611.75$ -54,389.98$ -45,084.53-$ 32,506.22$ -29,712.88$ -27,523.58$ -25,334.27$ -11,638.41$ 2,661.48$ 16,961.37$ 30,657.23
considerando apalancamiento 50%=0.170costo de capital (tasa de dscto.)$ -3.58
TIRM (FINANCIERA)7.07%
PERIODO DE RECUPERACION (AOS)
PRECIO -10 (A27)
ANEXO 27
INGRESOS TOTALES POR VENTAS
Cuando Precio Disminuye un 10%
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Areas30303030303030303030
Rendimiento por Has/ kg75,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.00
Total de sacos de quinua1,5001,5001,5001,5001,5001,5001,5001,5001,5001,500
Comercializacin interna356356356356356356356356356356
Comercializacin externa1,0691,0691,0691,0691,0691,0691,0691,0691,0691,069
Precio interno, US$/saco$ 49.50$ 49.50$ 49.50$ 49.50$ 49.50$ 49.50$ 49.50$ 49.50$ 49.50$ 49.50
Precio externo, US$/saco$ 63.00$ 63.00$ 63.00$ 63.00$ 63.00$ 63.00$ 63.00$ 63.00$ 63.00$ 63.00
Ventas Locales$ 17,634.38$ 17,634.38$ 17,634.38$ 17,634.38$ 17,634.38$ 17,634.38$ 17,634.38$ 17,634.38$ 17,634.38$ 17,634.38
Ventas Externas$ 67,331.25$ 67,331.25$ 67,331.25$ 67,331.25$ 67,331.25$ 67,331.25$ 67,331.25$ 67,331.25$ 67,331.25$ 67,331.25
VENTAS TOTALES$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63
Elaborado por: Jaen Bustamante y Cristina Vargas.
FLUJO DE CAJA
AO 0AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
ENTRADA DE EFECTIVO
Ventas$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63
TOTAL ENTRADAS$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63$ 84,965.63
SALIDA DE EFECTIVO
Obligaciones Corto Plazo$ 20,134.43$ 12,353.91$ 12,810.26$ 13,692.42$ 14,365.49$ 14,365.49$ 14,365.49$ 13,692.42$ 13,692.42$ 14,365.49
Pago de la Deuda$ 41,576.59$ 41,576.59$ 0.00$ 0.00
Costos de Produccin$ 24,080.70$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95$ 23,749.95
Gastos de Adm.$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00$ 16,404.00
Gastos de Exportacin$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50$ 737.50
Gastos de Comercializacin y Venta$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00$ 1,050.00
Mantenimiento y Reparaciones$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70$ 1,418.70
Gastos Varios$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00$ 3,339.00
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Imprevistos$ 3,461.50$ 3,055.94$ 3,078.76$ 3,122.86$ 3,156.52$ 3,156.52$ 3,156.52$ 3,122.86$ 3,122.86$ 3,156.52
TOTAL SALIDAS$ 72,691.54$ 105,751.29$ 106,230.47$ 65,580.14$ 66,286.86$ 66,286.86$ 66,286.86$ 65,580.14$ 65,580.14$ 66,286.86
Inversiones$ 62,611.75
Entradas - Salidas-$ 62,611.75$ 12,274.09-$ 20,785.67-$ 21,264.84$ 19,385.49$ 18,678.77$ 18,678.77$ 18,678.77$ 19,385.49$ 19,385.49$ 18,678.77
Depreciacin$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50$ 2,001.50
Amortizacin$ 64.20$ 34,391.85$ 38,700.27$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20$ 64.20
Capital de trabajo$ 40,388.00
Pago Capital de Trabajo$ 13,462.67$ 13,462.67$ 13,462.67
Flujo Neto de Caja-$ 62,611.75$ 54,727.79$ 15,607.68$ 19,436.93$ 7,988.52$ 7,281.80$ 7,281.80$ 20,744.47$ 21,451.19$ 21,451.19$ 20,744.47
TIR41.13%
VAN34,771.39
TIRM15.39%
Elaborado por: Jaen Bustamante y Cristina Vargas.
012345678910
PERIODO DE RECUPERACION(62,611.75)14,339.7915,607.6819,436.937,988.527,281.807,281.8020,744.4721,451.1921,451.1920,744.47
(62,611.75)(48,271.96)(32,664.28)(13,227.35)(5,238.83)2,042.979,324.7730,069.2451,520.4372,971.6293,716.08
FLUJO DESCONTADO
012345678910
-62,611.7512,256.2313,339.9016,612.766,827.806,223.766,223.7617,730.3118,334.3518,334.3517,730.31
-62,611.75$ -50,355.52$ -37,015.62-$ 20,402.86$ -13,575.06$ -7,351.30$ -1,127.54$ 16,602.77$ 34,937.12$ 53,271.47$ 71,001.78
considerando apalancamiento 50%=0.170costo de capital (tasa de dscto.)$ -2.23
TIRM (FINANCIERA)15.39%
PERIODO DE RECUPERACION (AOS)
PRECIO -5 (A28)
ANEXO 28
INGRESOS TOTALES POR VENTAS
Cuando Precio Disminuye un 5%
AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10
Areas30303030303030303030
Rendimiento por Has/ kg75,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,000.0075,